Jaergin manufactures two products: A and B. The company predicts a sales volume of 10,000 units for product A and ending finished-goods inventory of 2,000 units. These numbers for product B are 12,000 and 3,000, respectively. Jaergin currently has 7,000 units of A in inventory and 9,000 units of B.
The following raw materials are required to manufacture these products:

Raw Material         Cost Per Pound     Required for Product: A            B

   X                           $2.00                                                     2 pounds    0

Y                            $2.50                                                    1 pound      1 pound

Z                             $1.25                                                     0               3 pounds

Product A requires three hours of cutting time and two hours of finishing time; B requires one hour and three hours, respectively. The direct labor rate for cutting is $10 per hour and $18 per hour for finishing.
Required:
A. Prepare a production budget in units for products A and B.
B. Prepare a materials usage budget in pounds and dollars for materials X, Y, and Z.
C. Prepare a direct labor budget in hours and dollars for product A.